SRC-JEC H.B. 887 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 887
77R3039 SMH-DBy: Ramsay (To Be Filled)
Intergovernmental Relations
5/11/2001
Engrossed


DIGEST AND PURPOSE 

Under current law, an individual is eligible for a residence homestead tax
exemption the year the individual turns 65. This exemption merely freezes
the tax rate so as not to exceed that fixed rate and if the rate decreases
in later years, the exemption would reflect that new decrease. However,
many individuals 65 years of age and older are not aware that they qualify
for this homestead tax exemption. Having an applicant include their date of
birth on an application for a homestead tax exemption from a county or a
school district would provide the chief appraiser with the information
necessary to notify these individuals when they become eligible for the
exemption based on their age or disability.  H.B. 887 provides that an
application for a residence homestead tax exemption from a county or a
school district must include a space for the applicant's date of birth and
requires the chief appraiser to mail to an individual an application for a
homestead tax exemption based on age or disability in the year that the
individual becomes eligible.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency.  

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.43, Tax Code, by adding Subsections (l) and
(m), as follows: 

(l) Requires an application form for an exemption under Section 11.13 to
include a space on which the applicant may indicate the applicant's date of
birth, even if the applicant's age is not required to determine the
applicant's eligibility for the exemption. 

(m) Provides that if a person receiving an exemption under Section 11.13(a)
or (b) attains the age of 65 according to the person's date of birth as
stated on the person's application for the exemption, the chief appraiser,
not later than December 31 of the tax year in which the person attains that
age, is required to mail to the person an application for an exemption
under Section 11.13(c) or (d) for a person who is 65 years of age or older.
Provides that this subsection applies only to a person who applied for the
exemption under Section 11.13(a) or (b) on or after September 1, 2001, and
who stated the person's date of birth on that application. 

SECTION 2.  Effective date: September 1, 2001.